The Effectiveness Of Active Tax Billing With Reminder And Letter Of Force In The Optimization Of Tax Revenue At The Pratama Tax Service Office, South Makassar
Liberthin Palullungan, Melkianus Paelongan

Dept of Law University of Kristen Indonesia Paulus, Makassar, Indonesia

Abstract

In Indonesia, initially it was a tribute or free gift by the people to the king or ruler. However, this tribute is only used for the benefit of the people themselves. So, the assets released by the people will be used for the benefit of the people as well, for example to maintain people^s security, build airways, build social facilities and soon.This study aims to determine the level of effectiveness of tax receipts using a letter of compulsion at the south Makassar tax service office and the factors that influence the level of effectiveness of tax revenue. The data in this is obtained from the south
Makassar KPP Pratama. All data were analyzed qualitatively and presented in descriptive form. Taxes are one of the largest sources of income for the state. The test results show that the effectiveness of tax collection with letter of reprimand and forced letters in 2019 and 2020 is classified as ineffective and has a very small impact on tax revenues at the south Makassar primary tax office. There fore, the head of the Makassar small taxpayer service needs to make efforts both internally and externally
to increase the effectiveness of tax collection in the work area

Keywords: Tax, Forced letter of reprimand and Optimazion.

Topic: Law on Criminal Act of Corruption and Asset Recovery